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Company Registration No. 04538608 (England and Wales)
Fisherman's Friend (b'ham) Limited Unaudited accounts for the year ended 31 May 2023
Fisherman's Friend (b'ham) Limited Unaudited accounts Contents
Page
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Fisherman's Friend (b'ham) Limited Company Information for the year ended 31 May 2023
Director
Anthony Troth
Company Number
04538608 (England and Wales)
Registered Office
31 Abbey Road Smethwick Warley West Midlands B67 5RA
Accountants
Younis Bhatti & Co Ltd 93 Broad Street Birmingham West Midlands B15 1AU
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Fisherman's Friend (b'ham) Limited Statement of financial position as at 31 May 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
101,457 
101,457 
Tangible assets
1 
1 
101,458 
101,458 
Current assets
Inventories
45,750 
92,295 
Cash at bank and in hand
153,043 
28,573 
198,793 
120,868 
Creditors: amounts falling due within one year
(234,721)
(203,571)
Net current liabilities
(35,928)
(82,703)
Net assets
65,530 
18,755 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
65,430 
18,655 
Shareholders' funds
65,530 
18,755 
For the year ending 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 20 February 2024 and were signed on its behalf by
Anthony Troth Director Company Registration No. 04538608
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Fisherman's Friend (b'ham) Limited Notes to the Accounts for the year ended 31 May 2023
1
Statutory information
Fisherman's Friend (b'ham) Limited is a private company, limited by shares, registered in England and Wales, registration number 04538608. The registered office is 31 Abbey Road, Smethwick Warley, West Midlands, B67 5RA.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15%
GoodwillIntangible fixed assets
It is policy of the company not to amortise Goodwill.
4
Intangible fixed assets
Goodwill 
Other 
Total 
£ 
£ 
£ 
Cost
At 1 June 2022
100,000 
1,457 
101,457 
At 31 May 2023
100,000 
1,457 
101,457 
Amortisation
At 1 June 2022
- 
- 
- 
At 31 May 2023
- 
- 
- 
Net book value
At 31 May 2023
100,000 
1,457 
101,457 
At 31 May 2022
100,000 
1,457 
101,457 
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Fisherman's Friend (b'ham) Limited Notes to the Accounts for the year ended 31 May 2023
5
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 June 2022
7,471 
At 31 May 2023
7,471 
Depreciation
At 1 June 2022
7,470 
At 31 May 2023
7,470 
Net book value
At 31 May 2023
1 
At 31 May 2022
1 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
51,421 
16,451 
Trade creditors
136,849 
157,676 
Taxes and social security
22,157 
3,679 
Loans from directors
10,500 
7,444 
Accruals
13,794 
18,321 
234,721 
203,571 
7
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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